如果你的目标是100%的覆盖率(而不是100%测试所有功能)，那么代码覆盖率就是一个误导的指标。

你可以通过一次命中所有的线来获得100%。然而，您仍然可能错过测试这些行命中的特定序列(逻辑路径)。 您不能得到100%，但仍然测试了所有80%/频率使用的代码路径。测试每个“抛出ExceptionTypeX”或类似的防御性编程保护是“有就好”而不是“必须”

所以要相信你自己或你的开发人员是彻底的，并覆盖他们代码中的每一条路径。要务实，不要追求神奇的100%覆盖率。如果你用TDD开发你的代码，你应该得到90%以上的覆盖率作为奖励。使用代码覆盖来突出你错过的代码块(如果你使用TDD就不应该发生这种情况。因为您编写代码只是为了通过测试。没有伙伴测试，任何代码都不能存在。)

85%是签入标准的一个很好的起点。

我可能会选择各种更高的发布标准——这取决于正在测试的子系统/组件的临界性。

这在很大程度上取决于您的应用程序。例如，一些应用程序主要由不能进行单元测试的GUI代码组成。

Alberto Savoia的这篇散文恰好回答了这个问题(以一种非常有趣的方式!):

http://www.artima.com/forums/flat.jsp?forum=106&thread=204677

Testivus On Test Coverage Early one morning, a programmer asked the great master: “I am ready to write some unit tests. What code coverage should I aim for?” The great master replied: “Don’t worry about coverage, just write some good tests.” The programmer smiled, bowed, and left. ... Later that day, a second programmer asked the same question. The great master pointed at a pot of boiling water and said: “How many grains of rice should I put in that pot?” The programmer, looking puzzled, replied: “How can I possibly tell you? It depends on how many people you need to feed, how hungry they are, what other food you are serving, how much rice you have available, and so on.” “Exactly,” said the great master. The second programmer smiled, bowed, and left. ... Toward the end of the day, a third programmer came and asked the same question about code coverage. “Eighty percent and no less!” Replied the master in a stern voice, pounding his fist on the table. The third programmer smiled, bowed, and left. ... After this last reply, a young apprentice approached the great master: “Great master, today I overheard you answer the same question about code coverage with three different answers. Why?” The great master stood up from his chair: “Come get some fresh tea with me and let’s talk about it.” After they filled their cups with smoking hot green tea, the great master began to answer: “The first programmer is new and just getting started with testing. Right now he has a lot of code and no tests. He has a long way to go; focusing on code coverage at this time would be depressing and quite useless. He’s better off just getting used to writing and running some tests. He can worry about coverage later.” “The second programmer, on the other hand, is quite experience both at programming and testing. When I replied by asking her how many grains of rice I should put in a pot, I helped her realize that the amount of testing necessary depends on a number of factors, and she knows those factors better than I do – it’s her code after all. There is no single, simple, answer, and she’s smart enough to handle the truth and work with that.” “I see,” said the young apprentice, “but if there is no single simple answer, then why did you answer the third programmer ‘Eighty percent and no less’?” The great master laughed so hard and loud that his belly, evidence that he drank more than just green tea, flopped up and down. “The third programmer wants only simple answers – even when there are no simple answers … and then does not follow them anyway.” The young apprentice and the grizzled great master finished drinking their tea in contemplative silence.

我最喜欢的代码覆盖率是100%。星号之所以出现，是因为我更喜欢使用工具，允许我将某些行标记为“不算数”的行。如果我已经覆盖了100%“有用”的行，我就完成了。

底层流程是:

我编写测试来测试我能想到的所有功能和边缘情况(通常从文档开始工作)。 我运行代码覆盖工具 我检查了所有没有覆盖的线或路径，以及我认为不重要或无法到达的线或路径(由于防御性编程)，我将其标记为不算数 我编写了新的测试来覆盖缺失的行，并在没有提到这些边缘情况时改进文档。

这样，如果我和我的合作者将来添加新代码或更改测试，就会有一条亮线告诉我们是否错过了重要的东西——覆盖率下降到100%以下。然而，它也提供了处理不同测试优先级的灵活性。

我认为正确的代码覆盖率的最佳症状是单元测试帮助解决的具体问题的数量合理地对应于您创建的单元测试代码的大小。